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Research On China's Petroleum Environmental Cost Management

Posted on:2020-06-24Degree:MasterType:Thesis
Country:ChinaCandidate:H WangFull Text:PDF
GTID:2381330575466767Subject:Accounting master
Abstract/Summary:PDF Full Text Request
In the winter of 2012,about one-fourth of China's land area and about 600 million people were affected by smog;in 2013,China's average haze days were the highest in 52 years,and the average haze days reached 29.9 days.After years of governance,but the smog phenomenon has not been completely cured,when the annual winter smog pollution is still relatively serious in some cities in China,people from all walks of life have gradually recognized the harm caused by environmental pollution,Therefore,environmental issues have become one of the major problems facing China.It is imperative to reduce environmental pollution and protect the environment.China is currently in the primary stage of socialism,and economic development is in a period of rapid growth.The rapid development of the economy will inevitably cause certain damage to the environment.Some of these enterprises only seek to maximize economic benefits,regardless of whether the environment is destroyed or not.One of the main reasons for the damage.Therefore,these enterprises should bear corresponding responsibility for environmental protection.While enterprises pay attention to environmental protection,they will inevitably increase their environmental costs,which in turn will affect the total profit of enterprises.Therefore,establishing a reasonable environmental cost management system is an important guarantee to ensure the economic and environmental benefits of enterprises.The petrochemical industry currently belongs to the pillar industry in China's economic lifeline,but it also belongs to high-pollution industries.As a leading company in the petrochemical industry,PetroChina is representative of its environmental cost management research.In this paper,we first consulted a large number of documents on environmental costs.Through the study of these articles,we grasped the basic theoretical basis of environmental cost management.At the same time,we reviewed all the societies since its first disclosure in 2006 through the official website of China Petroleum.Responsibility reports and environmental responsibility reports provide insight into their environmental cost management.Secondly,using the mathematical statistics method to analyze and analyze the environmental information in the report,it is found that PetroChina clearly established the Environmental Protection Development Research Institute when the environmental cost management system was constructed,and formulated the relevant environmental cost management system and prevention and control system.In the implementation of environmental cost management,it mainly elaborates on the three aspects of environmental prevention cost,environmental operation cost and environmental loss cost and analyzes its implementation effect.Finally,it provides valuable experience for other enterprises to build an environmental cost management system,in order to provide experience for China's highly polluting enterprises to implement environmental cost management measures,thus helping China's petrochemical industry to develop towards “green”.
Keywords/Search Tags:PetroChina, environmental-cost, cost-management, environmental-accounting
PDF Full Text Request
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